This document provides information about Section 1031 exchanges, which allow taxpayers to exchange property for like-kind property without paying capital gains taxes. It discusses Edmund & Wheeler, Inc., a qualified intermediary that has facilitated over 27,000 Section 1031 exchanges. The document outlines a 3 hour course on Section 1031 exchanges for real estate professionals, covering the basics of exchanges, case studies, and alternative exchange opportunities. The goal is to help real estate professionals understand Section 1031 and utilize it to help clients defer taxes and strengthen their real estate portfolios.